Cal. RTC § 12633
This is the official text of Cal. RTC § 12633, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
When a deficiency assessment is made on the basis of a proposal submitted by the commissioner pursuant to Section 12423 a penalty of 10 percent of the amount of the deficiency assessment shall be added thereto.
Status: in_force · Read it on the official government site
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